强化税收调节收入分配功能的路径选择  

The Selection of Paths for intensifying the Function of Tax Revenue in Adjusting Income Distribution

作　　者：宋凤轩[1] 张亚凯[1] 

机构地区：[1]河北大学管理学院,河北保定071002

出　　处：《河北学刊》2016年第1期126-130,共5页Hebei Academic Journal

基　　金：2014年度国家社会科学基金项目<经济社会转型背景下我国直接税制度发展的约束条件与完善对策研究>(14BJY169);河北省百名优秀创新人才项目<税制结构非均衡背景下我国直接税的功能评价与优化路径>阶段成果

摘　　要：中共十八届三中全会通过的《中共中央关于全面深化改革若干重大问题的决定》要求"完善立法、明确事权、改革税制、稳定税负",明确了中国现代税制建设方向。公平是现代税制的重要原则之一,在当前税制建设中,应强化税收调节收入分配功能,缩小收入分配差距,促进社会公平。本文立足于税收调节收入分配的作用机制,客观分析中国税收调节收入分配功能弱化的原因,从构建"双主体"税制结构、健全税种调节体系、完善税收征管制度等方面探索强化税收调节收入分配功能的路径。The Decision of the CCCPC on Some Major Issues Concerning Comprehensively Deepening the Reform passed on the 3rd Plenary Session of the 18 th CPC Central Committee requires that we must ＂improve legislation,clarify powers and responsibilities,reform the taxation system,and stabilize tax burdens＂,further clarifying the direction of modern taxation system building. Equality is an important principle of modern taxation system. In building the existing taxation system,we should intensify the function of tax revenue in adjusting income distribution,shorten the income distribution gap,and promote social equality. This paper starts from the mechanism of tax revenue in adjusting income distribution,objectively analyzes the reasons for the weakening of such a function and explores the paths of intensifying such a function through building a double- subject taxation system structure,perfecting tax category adjustment system,and improving tax collection and management system.

关 键 词：现代税制 税收功能 收入分配 公平 

分 类 号：F812.2[经济管理—财政学]